2018-06-25T10:34:49-05:00 2017-09-30 410746749 CLIFTONLARSONALLEN LLP 220 SOUTH SIXTH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2016-10-01 411728753 AUGUSTANA CARE AUGU 6122385225 1007 EAST 14TH STREET MINNEAPOLIS MN 55404 CRAIG KITTELSON VP - FINANCE/CFO 6122385225 2018-06-21 1 EMILY SCHEEVEL P01814921 6123764500 2016 2022-09-23 18:48:47Z TIM TUCKER 1007 EAST 14TH STREET MINNEAPOLIS MN 55404 43587054 0 X WWW.AUGUSTANACARE.ORG X 1991 MN TO PROVIDE HEALTHCARE, HOUSING AND COMMMUNITY SERVICES FOR THE ELDERLY. 16 16 1350 300 3213202 8593 5486509 2236409 36565652 40446524 188248 173872 450956 347821 42691365 43204626 1325798 1282862 0 0 24039822 27113724 0 0 462999 15249676 17713330 40615296 46109916 2076069 -2905290 94999886 93193431 79561178 80790400 15438708 12403031 X TO SERVE GOD BY FOSTERING FULLNESS OF LIFE FOR OLDER ADULTS AND OTHER PEOPLE IN NEED THROUGH THE PROVISION OF HEALTH CARE, HOUSING AND OTHER SERVICES IN A CHRISTIAN TRADITION. 1 0 25747759 4617 26323298 THE EXPENSES LISTED ABOVE ARE RELATED TO DIRECT COSTS ASSOCIATED WITH THE PROVISION OF ASSISTED LIVING SERVICES AT AUGUSTANA ELK RUN ASSISTED LIVING IN EVERGREEN, CO, AUGUSTANA REGENT IN BURNSVILLE, MN, CASTLE PEAK SENIOR CARE IN EAGLE, CO, AUGUSTANA OAKVIEW CARE IN MOOSE LAKE, MN AND THROUGH AUGUSTANA RESIDENTIAL CARE. EXPENSES FOR EMERALD CREST ASSISTED LIVING AND MEMORY CARE, A SPECIALIZED PROGRAM FOR ADULTS WITH MEMORY LOSS AT FOUR SITES IN THE SUBURBAN MINNEAPOLIS AREA ARE ALSO INCLUDED. EMERALD CREST EMPLOYS A MODEL OF DELIVERING STRENGTH-BASED CARE FOR INDIVIDUALS WITH MEMORY LOSS IN SMALLER, HOME-LIKE RESIDENCES WHERE ONE'S DIGNITY, PRIVACY, SAFETY AND QUALITY OF LIFE CAN BE PRESERVED. IN TOTAL, THESE ASSISTED LIVING COMMUNITIES SERVED MORE THAN 626 PEOPLE DURING THE FISCAL YEAR. 10080950 403491 10831867 THE ABOVE TOTAL INCLUDES OPERATING EXPENSES FOR AUGUSTANA MERCY HEALTH CARE CENTER OF MOOSE LAKE AND AUGUSTANA LAKESIDE HEALTH CARE CENTER OF DASSEL. DURING THE FISCAL YEAR, THESE TWO RURAL SKILLED NURSING FACILITIES PROVIDED LONG-TERM, TRANSITIONAL AND MEMORY CARE TO 570 PEOPLE. 4161068 874754 3291359 AS A LONG-TIME PROVIDER OF HEALTH CARE, HOUSING AND COMMUNITY-BASED SERVICES, AUGUSTANA CARE APPLIES ITS EXPERIENCE AND IN-DEPTH KNOWLEDGE OF THE FIELD TO PROVIDE MANAGEMENT SERVICES TO OTHER ORGANIZATIONS. THE EXPENSES LISTED ABOVE ARE FOR SENIOR DEVELOPMENT II, A BUSINESS UNIT OF AUGUSTANA CARE THROUGH WHICH THESE SERVICES ARE PROVIDED TO UNRELATED NOT-FOR-PROFIT HOUSING COMMUNITIES IN MINNESOTA. THESE COMMUNITIES INCLUDE EASTWOOD SENIOR LIVING IN MORA, AUGUSTANA APARTMENTS AND CARDINAL HOMES IN FERGUS FALLS, ST. PAUL APARTMENTS, THE PINES AT RICHFIELD, AND SIGNE BURKHARDT MANOR, THOMAS FEENEY MANOR, AND HERITAGE PARK, ALL LOCATED IN MINNEAPOLIS. SERVICES INCLUDE CONSULTING, MARKETING, LEADERSHIP DEVELOPMENT, INFORMATION SYSTEMS SUPPORT, HOUSING DEVELOPMENT AND EMPLOYEE RELATIONS. ALTOGETHER, THESE MANAGED FACILITIES SERVED 467 DURING THE FISCAL YEAR. 39989777 1 1 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 1 0 0 1350 1 1 1 0 0 0 0 1 1 0 0 0 0 X 16 16 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 MN X CRAIG KITTELSON - AUGUSTANA CARE SE 6122385205 1007 EAST 14TH STREET MINNEAPOLIS MN 55404 REV DR GARY WILKERSON CHAIR 1.00 8.00 X X 0 0 0 MARSHALL MACKAY VICE CHAIR 1.00 8.00 X X 0 0 0 CHARLES PARKS JR SECRETARY 1.00 8.00 X X 0 0 0 ERIK RICK ELLINGSON TREASURER 1.00 9.00 X X 0 0 0 MICHELENE VERLAUTZ DIRECTOR 1.00 0.00 X 0 0 0 BRUCE CRAWFORD DIRECTOR 1.00 0.00 X 0 0 0 LARRY KULA DIRECTOR 1.00 0.00 X 0 0 0 PR DAN SIEDELMANN DIRECTOR 1.00 0.00 X 0 0 0 JIM EHLEN DIRECTOR 1.00 8.00 X 0 0 0 SCOTT RAMSDALE DIRECTOR 1.00 8.00 X 0 0 0 TOM TURNER DIRECTOR 1.00 0.00 X 0 0 0 NIC PUZAK DIRECTOR 1.00 0.00 X 0 0 0 BERNIE CABLE-PROKOP DIRECTOR 1.00 0.00 X 0 0 0 ALLEN OLSON DIRECTOR 1.00 0.00 X 0 0 0 DUANE HETLAND DIRECTOR 1.00 0.00 X 0 0 0 JERRY NYE DIRECTOR 1.00 0.00 X 0 0 0 TIM TUCKER PRESIDENT/CEO 4.50 40.50 X 0 456247 82238 CRAIG KITTELSON VP - FINANCE/CFO 4.50 40.50 X 0 305364 78325 TIM MIDDENDORF VP - OPERATIONS/COO 4.50 40.50 X 0 241483 31776 MATTHEW KERN VP - OPERATIONS/COO 4.50 40.50 X 0 0 0 KATHERINE KOPP VP - NEW BUSINESS DEVELOPMENT 4.50 40.50 X 0 267196 57980 0 1270290 250319 0 0 1 0 AUGUSTANA CARE SERVICES 1007 EAST 14TH STREET MINNEAPOLIS MN 55404 MANAGEMENT SERVICES 1455730 1 87091 1557648 256629 335041 6545 2236409 ASSISTED LIVING 623000 26323298 26323298 NURSING 623000 10831867 10831867 PAYROLL 541200 2637032 2637032 CONSULTING 541610 654327 654327 40446524 191199 191199 283094 307536 -24442 -24442 -78157 53715 17327 -17327 -17327 -17327 51857 87091 57565 -5708 -5708 5189 0 5189 5189 DIETARY INCOME 722210 117866 117866 CABLE TV INCOME 515100 55919 55919 HOUSEKEEPING INCOME 812900 44817 44817 154180 154180 372782 43204626 37155165 3213202 599850 1241571 1241571 41291 41291 23071675 20939933 1778671 353071 142614 117853 24761 2390812 2176317 214495 1508623 1391185 117438 1645226 142180 1503046 79763 79763 88480 88480 1453280 1048136 362670 42474 231228 231138 90 844343 443429 369922 30992 156 156 1875708 1875708 511580 424304 83578 3698 96503 60762 33320 2421 2838005 2838005 3673668 3673668 343656 21307 322349 NURSING SUPPLIES 1780804 1780575 229 DIETARY EXPENSES 1268665 1268665 LICENSES, PERMITS, FEES 484570 370307 112421 1842 BAD DEBT EXPENSE 205519 199466 6053 292176 134581 135237 22358 46109916 39989777 5657140 462999 3738863 3382023 1101302 687794 2065386 2234935 372302 335279 100045283 21779026 80668698 78266257 1993818 1969310 5059517 6317833 94999886 93193431 4682178 3074367 33432309 32546118 359217 315358 39169796 42244819 1917678 2609738 79561178 80790400 X 13875837 11512086 1414621 737495 148250 153450 15438708 12403031 94999886 93193431 X -2905290 -50631 -79756 X 0 1 X 1 0 X 2732392 7024078 2846409 5486509 2207536 20296924 2732392 7024078 2846409 5486509 2207536 20296924 20296924 481657 448003 732232 385033 400118 2447043 138637 83140 8593 230370 272317 300443 462693 421051 429828 1886332 24860669 166818878 0.81640 0.81070 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2012 AMOUNT: $ 3,619. 2013 AMOUNT: $ 10,879. 2014 AMOUNT: $ 11,303. 2015 AMOUNT: $ 14,957. 2016 AMOUNT: $ 43,497. DIETARY INCOME - 2012 AMOUNT: $ 75,674. 2013 AMOUNT: $ 96,028. 2014 AMOUNT: $ 114,922. 2015 AMOUNT: $ 118,919. 2016 AMOUNT: $ 117,866. HOUSEKEEPING INCOME - 2012 AMOUNT: $ 77,234. 2013 AMOUNT: $ 75,037. 2014 AMOUNT: $ 69,604. 2015 AMOUNT: $ 67,209. 2016 AMOUNT: $ 44,817. VENDING INCOME - 2012 AMOUNT: $ 562. 2013 AMOUNT: $ 544. 2014 AMOUNT: $ 628. 2015 AMOUNT: $ 896. 2016 AMOUNT: $ 708. LAUNDRY INCOME - CABLE TV INCOME - 2012 AMOUNT: $ 25,206. 2013 AMOUNT: $ 37,534. 2014 AMOUNT: $ 50,047. 2015 AMOUNT: $ 48,559. 2016 AMOUNT: $ 55,919. EMERGENCY PULL CORD INCOME - 2012 AMOUNT: $ 38,544. 2013 AMOUNT: $ 39,369. 2014 AMOUNT: $ 39,612. 2015 AMOUNT: $ 39,612. 2016 AMOUNT: $ 39,612. MAINTENANCE INCOME - 2012 AMOUNT: $ 9,376. 2013 AMOUNT: $ 9,687. 2014 AMOUNT: $ 23,216. 2015 AMOUNT: $ 30,368. 2016 AMOUNT: $ 38,494. PENDANT ALARM INCOME - 2012 AMOUNT: $ 4,052. 2013 AMOUNT: $ 4,680. 2014 AMOUNT: $ 4,856. 2015 AMOUNT: $ 2,396. 2016 AMOUNT: $ 4,481. TELEPHONE INCOME - 2012 AMOUNT: $ 23,316. 2013 AMOUNT: $ 23,272. 2014 AMOUNT: $ 25,948. 2015 AMOUNT: $ 28,192. 2016 AMOUNT: $ 25,840. ANNUITY CONVERSION INCOME - 2012 AMOUNT: $ 14,734. 2014 AMOUNT: $ 1,606. 2015 AMOUNT: $ 1,575. 2016 AMOUNT: $ 1,548. FUNDRAISING EVENT INCOME - 2014 AMOUNT: $ 115,330. 2015 AMOUNT: $ 63,339. 2016 AMOUNT: $ 51,857. GIFT SHOP INCOME - 2013 AMOUNT: $ 3,413. 2014 AMOUNT: $ 5,621. 2015 AMOUNT: $ 5,029. 2016 AMOUNT: $ 5,189. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 148250 200 148450 148150 100 148250 147950 200 148150 147850 100 147950 147835 15 147850 0.00000 1.00000 0.00000 0 1 1 12623927 12623927 79086778 16438713 62648065 8226142 5340313 2885829 108436 108436 78266257 DUE FROM AFFILIATES 1750565 RESIDENT TRUST FUNDS 27380 FUNDS HELD IN ESCROW 201296 BOND FUNDS 4048545 TENANT SECURITY DEPOSITS 290047 6317833 DUE TO AFFILIATES 33786 ASSET RETIREMENT OBLIGATION 50684 NON-COMPETE AGREEMENT 450002 NOTES PAYABLE TO AFFILIATES 2075266 2609738 X PART IV, LINE 2B: THE ORGANIZATION HOLDS, IN TRUST, FUNDS ADVANCED BY RESIDENTS TO BE USED AT EACH RESIDENT'S DISCRETION. THE FUNDS ARE MAINTAINED IN A SEPARATE INTEREST-BEARING SAVINGS ACCOUNT AND THE ORGANIZATION HAS A FIDUCIARY RESPONSIBILITY FOR THE ADMINISTRATION OF THESE FUNDS. SECURITY DEPOSITS ARE REQUIRED FOR THE ORGANIZATION'S TENANTS AND INCLUDE RESERVED APARTMENTS IF AMOUNTS ARE PAID BEFORE THE TENANT ACTUALLY MOVES IN. PART V, LINE 4: THE PRINCIPAL WILL BE INVESTED AND KEPT INTACT FOR PERPETUITY TO PROVIDE AN ADDITIONAL SOURCE OF INCOME. THE INCOME GENERATED WILL BE USED TO SUPPORT THE FUND DESIGNATED PROGRAM. THE ORGANIZATION'S ENDOWMENT IS HELD AND ADMINISTERED BY AUGUSTANA CARE FOUNDATION. SEE SCHEDULE R FOR ADDITIONAL DETAILS. PART X, LINE 2: AUGUSTANA CARE AND ITS AFFILIATES HAVE BEEN GRANTED EXEMPT STATUS RELATIVE TO FEDERAL AND MINNESOTA CORPORATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE CODES. AUGUSTANA CARE AND ITS AFFILIATES HAVE BEEN CLASSIFIED AS ENTITIES THAT ARE NOT PRIVATE FOUNDATIONS UNDER SECTION 509(A). THE ORGANIZATION FOLLOWS THE ACCOUNTING STANDARD FOR CONTINGENCIES IN EVALUATING THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS. THE STANDARD PRESCRIBES RECOGNITION AND MEASUREMENT OF TAX PROVISIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. AUGUSTANA CARE AND ITS AFFILIATES' INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES. THE ORGANIZATION IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. THE ORGANIZATION REPORTS ANY ACTIVITIES THAT ARE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME OR EXCISE OR OTHER TAXES AND FILES ALL PROPER RETURNS RELATED TO THESE ACTIVITIES. GOLF TOURNAMENT 101779 64763 37016 16983 7805 8922 3306 HOLIDAY TREE FESTIVAL 22270 12996 9274 6438 2583 250 1 14899 9332 5567 6492 2534 2249 138948 87091 51857 29913 7805 14039 250 5555 57562 -5705 1 AUGUSTANA CARE SERVICES 1007 EAST 14TH STREET MINNEAPOLIS MN 55404 411806946 501(C)(3) 871135 ELIMINATE INTERCOMPANY PAYABLE BROOKSIDE SENIOR LIVING 804 BENSON ROAD MONTEVIDEO MN 56265 410871848 501(C)(3) 370436 ELIMINATE INTERCOMPANY PAYABLE 2 0 SCHOLARSHIPS 10 24009 PART I, LINE 2: AUGUSTANA CARE MAKES INTERCOMPANY TRANSFERS TO RELATED ORGANIZATIONS. AUGUSTANA CARE AND THE RELATED ORGANIZATIONS ARE UNDER COMMON MANAGEMENT WHO REGULARLY MONITOR THE USE OF THE FUNDS. RECIPIENTS OF SCHOLARSHIPS FROM THE ORGANIZATION AGREE TO THE FOLLOWING TERMS UPON ACCEPTANCE: (1) THE ORGANIZATION WILL DETERMINE THE AMOUNT OF THE SCHOLARSHIP; (2) TUITION AND ASSOCIATED COSTS WILL BE PAID UP TO A STATED AMOUNT UPON PRESENTATION BY THE RECIPIENT OF A BILLING STATEMENT AND A DETAILED VERIFICATION OF THE COST OF BOOKS (3) THE RECIPIENT WILL COMPLETE THE TRAINING FOR WHICH A SCHOLARSHIP PAYMENT WAS GRANTED WITH PROOF OF A FINAL GRADE OF C OR BETTER, OR RECIPIENT WILL REIMBURSE THE ORGANIZATION FOR THE COST OF THE COURSE; (4) THE RECIPIENT WILL CONTINUE EMPLOYMENT WITH THE ORGANIZATION WHILE COMPLETING COURSEWORK, WITH BOTH PARTIES MAKING EVERY EFFORT TO ACCOMODATE ANY NECESSARY CHANGES IN WORK HOURS; AND (5) UPON COMPLETION TRAINING FOR WHICH SCHOLARSHIP WAS GRANTED, THE RECIPIENT WILL WORK FOR THE ORGANIZATION AT LEAST TWO YEARS AND A MINIMUM OF 2,000 HOURS OR WILL REIMBURSE THE ORGANIZATION A PRORATED AMOUNT OF EACH SCHOLARSHIP PAYMENT RECEIVED DURING THE PREVIOUS ONE YEAR PERIOD, WHICH WILL BE DEDUCTED FOR THEIR LAST PAYCHECK. 0 1 0 0 0 0 0 0 0 TIM TUCKER PRESIDENT/CEO 0 348112 0 78000 0 30135 0 51852 0 30386 0 538485 0 0 CRAIG KITTELSON VP - FINANCE/CFO 0 236914 0 34524 0 33926 0 47594 0 30731 0 383689 0 0 TIM MIDDENDORF VP - OPERATIONS/COO 0 224000 0 0 0 17483 0 26321 0 5455 0 273259 0 0 KATHERINE KOPP VP - NEW BUSINESS DEVELOPMENT 0 213039 0 31392 0 22765 0 28759 0 29221 0 325176 0 0 PART I, LINE 3 FOR THE PURPOSE OF DETERMINING COMPENSATION, AUGUSTANA CARE RELIED ON A RELATED ORGANIZATION, AUGUSTANA CARE SERVICES, TO ESTABLISH THE COMPENSATION OF THE PRESIDENT/CEO. AUGUSTANA CARE SERVICES USED THE FOLLOWING PRACTICES TO ESTABLISH COMPENSATION FOR THE PRESIDENT/CEO: COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, FORM 990 OF OTHER ORGANIZATIONS, WRITTEN EMPLOYMENT CONTRACT, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. PART I, LINE 4B THE FOLLOWING INDIVIDUALS PARTICIPATED IN A 457(F) SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN PROVIDED BY AUGUSTANA CARE SERVICES, A RELATED ORGANIZATION: TIM TUCKER, PRESIDENT AND CEO - $26,569 CRAIG KITTELSON, VICE PRESIDENT OF FINANCE AND CFO - $22,311 TIM MIDDENDORF, VICE PRESIDENT OF OPERATIONS AND COO - $7,000 KATHERINE KOPP, VICE PRESIDENT OF NEW BUSINESS DEVELOPMENT - $4,000 A CITY OF DASSEL MN 410851701 2010-09-15 1400000 FACILITY DEVELOPMENT 0 0 0 B DAKOTA COUNTY COMMUNITY DEVELOPMENT AGENCY 411253302 23409VDV9 2015-03-25 5060000 REFINANCE SERIES 2007 BOND 0 0 0 C CITY OF DASSEL MN 410851701 2007-08-21 1500000 ACQUIRE FACILITY 0 0 0 D COLORADO HEALTH FACILITIES AUTHORITY 840732932 2011-03-31 875000 TO REFINANCE SERIES 2011 BONDS 0 0 0 A 322588 1400000 28000 1372000 2011 0 0 1 1 B 450000 5060000 325000 101200 4958800 2015 1 0 1 1 C 619100 1500000 30000 1470000 2007 0 0 1 1 D 875000 875000 2011 0 0 1 1 A 0 0 0 0 0 0 1 B 0 0 0 0 0 0 1 C 0 0 0 0 0 0 1 D 0 0 0 0 0 0 1 A 0 0 1 0 1 0 0 0 1 B 0 1 0 0 1 0 0 0 1 C 0 0 1 0 1 0 0 0 1 D 0 0 1 0 0 0 0 0 1 A 1 B 1 C 1 D 1 A CITY OF VICTORIA MN 410997257 92627TAT3 2014-07-31 22110000 TO REFINANCE SERIES 2009 BONDS 0 0 0 B CARLTON COUNTY MN 416005767 142887BB3 2015-03-02 5805000 FACILITY DEVELOPMENT 0 0 0 A 1625002 22110000 1075979 4442200 22254768 2014 1 0 1 1 B 375000 5705000 5805000 191680 116100 5416876 80387 2017 0 0 1 1 A 0 0 0 0 0 0 1 B 0 0 0 0 0 0 1 A 0 1 0 0 0 0 0 0 1 B 0 1 0 0 0 0 0 0 1 A 1 B 1 X 5775 X 217 20211 X GIFT CARDS 31 2887 0 1 0 OVERALL MISSION FOR AUGUSTANA ENTITIES AUGUSTANA CARE AND ITS SUBSIDIARIES' MISSION IS TO FOSTER FULLNESS OF LIFE FOR OLDER ADULTS AND OTHERS IN NEED THROUGH THE PROVISION OF HEALTHCARE, HOUSING AND OTHER SERVICES IN A CHRISTIAN TRADITION. BECAUSE ELDERS ARE VITAL TO OUR COMMUNITIES, PROVIDING SERVICES TO HELP THEM CONTINUE LIVING LIFE TO THE FULLEST ALSO GIVES US IN THE GREATER COMMUNITY ALL THE BENEFIT OF THEIR WISDOM AND EXPERIENCE. WE OFFER A FULL SPECTRUM OF SERVICES. IN OUR 2017 FISCAL YEAR, MORE THAN 13,000 PEOPLE WERE SERVED IN COMMUNITIES IN MINNESOTA AND COLORADO. OUR FIVE HEALTH CARE CENTERS PROVIDED TRANSITIONAL, LONG-TERM AND MEMORY CARE AND REHABILITATION SERVICES TO MORE THAN 3,879 PEOPLE. AUGUSTANA CARE ALSO PROVIDES A VARIETY OF HOUSING COMMUNITIES THAT SERVE OLDER ADULTS WITH COMFORTABLE LIVING AND CARE OPTIONS, INCLUDING INDEPENDENT LIVING, HOUSING WITH SERVICES, AND ASSISTED LIVING AND MEMORY CARE. IN FISCAL YEAR 2017, A TOTAL OF 1,574 ELDERS BENEFITED FROM THESE SERVICES. ADDITIONALLY, WE OFFER A RANGE OF COMMUNITY-BASED SERVICES SUCH AS ADULT DAY PROGRAMS HOSPICE AND THERAPY SERVICES, TO ENHANCE THE QUALITY OF LIFE FOR OLDER ADULTS WHO CONTINUE TO LIVE IN THEIR OWN HOMES. MORE THAN 6,181 INDIVIDUALS WERE SERVED THROUGH THESE PROGRAMS IN FISCAL YEAR 2017. FINALLY, MANAGEMENT CONSULTING SERVICES WERE PROVIDED TO SEVEN OTHER ORGANIZATIONS THAT SERVE OLDER ADULTS. FORM 990, PART III, LINE 2 AUGUSTANA CARE BUILT A HEALTH CARE CENTER AND 22 ASSISTED LIVING APARTMENTS IN A NEIGHBORHOOD IN THE TOWN OF EAGLE. THIS ENTITY IS KNOWN AS CASTLE PEAK SENIOR CARE COMMUNITY, AND IT BEGAN WELCOMING RESIDENTS IN FALL 2016. CASTLE PEAK'S PRIMARY SERVICES INCLUDE ASSISTED LIVING AND TRANSITIONAL, LONG-TERM AND MEMORY CARE FOR ELDERS AND OTHERS WHO NEED THESE SERVICES. AUGUSTANA CARE'S FORM 990 ALSO INCLUDES FINANCIAL INFORMATION ABOUT A WHOLLY-OWNED SUBSIDIARY OF AUGUSTANA CARE CALLED AUGUSTANA PROPERTIES, LLC. THIS ENTITY OVERSEES EVERYTHING RELATED TO A NUMBER OF RENTAL PROPERTIES THAT HOUSE EMPLOYEES AND MEMBERS OF THE COMMUNITY AT LARGE. FORM 990, PART VI, SECTION A, LINE 3 THE PURPOSE OF AUGUSTANA CARE SERVICES IS TO MANAGE AUGUSTANA CARE AND ITS RELATED ORGANIZATIONS. SERVICES PROVIDED INCLUDE FINANCIAL ACCOUNTING, OPERATIONAL OVERSIGHT, HUMAN RESOURCES, INFORMATION TECHNOLOGY, CLINICAL NURSING CONSULTATION, CORPORATE COMPLIANCE, COORDINATED ADVERTISING AND MARKETING, FUND DEVELOPMENT AND NEW BUSINESS DEVELOPMENT. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION'S MEMBERSHIP CONSISTS OF LUTHERAN CONGREGATIONS OF THE EVANGELICAL LUTHERAN CHURCH IN AMERICA (ELCA), AND OTHER CONGREGATIONS, AS ARE FROM TIME TO TIME ELECTED BY THE MEMBERS. AT ALL TIMES, A MAJORITY OF THE MEMBER CONGREGATIONS ARE LUTHERAN AND AT LEAST ONE MEMBER CONGREGATION MUST BE A PART OF THE ELCA AT ALL TIMES. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS OF AUGUSTANA CARE, THROUGH THEIR VOTING DELEGATES, ELECT THE ORGANIZATION'S DIRECTORS AFTER CONSIDERATION OF THE SLATE OF NOMINEES SUBMITTED BY THE NOMINATING AND BOARD DEVELOPMENT COMMITTEE. FORM 990, PART VI, SECTION A, LINE 7B AMENDMENTS TO THE ORGANIZATION'S GOVERNING DOCUMENTS MUST BE APPROVED BY AN AFFIRMATIVE VOTE OF A MAJORITY OF THE TOTAL NUMBER OF DIRECTORS HOLDING OFFICE AND BY THE AFFIRMATIVE VOTE OF A MAJORITY OF VOTING DELEGATES OF THE MEMBER CONGREGATIONS PRESENT AND VOTING AT WHICH A QUORUM OF MEMBERS IS PRESENT AND VOTING. ANY AMENDMENT WHICH RELATES TO THE REQUIREMENTS FOR AFFILIATION WITH THE EVANGELICAL LUTHERAN CHURCH IN AMERICA (ELCA) IS SUBMITTED TO THE ELCA PROGRAM UNIT FOR CHURCH IN SOCIETY FOR APPROVAL. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND REVIEWED IN DETAIL BY THE ORGANIZATION'S VICE PRESIDENT OF FINANCE/CFO. THE FORM 990 WAS THEN PRESENTED TO THE FULL BOARD OF DIRECTORS BY THE VICE PRESIDENT OF FINANCE/CFO PRIOR TO BEING FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S CONFLICT OF INTEREST POLICY COVERS ALL BOARD MEMBERS AND KEY EMPLOYEES. ALL COVERED INDIVIDUALS ARE REQUIRED TO COMPLETE AN ANNUAL CONFLICT OF INTEREST STATEMENT AND TO DISCLOSE AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST TO THE APPROPRIATE LEVEL OF MANAGEMENT OR TO THE BOARD OF DIRECTORS AS OUTLINED IN THE POLICY, BASED ON THE INDIVIDUAL'S POSITION WITHIN THE ORGANIZATION. CONFLICTS ARE DETERMINED AT THE APPROPRIATE LEVEL OF MANAGEMENT OR BY THE BOARD OF DIRECTORS. INDIVIDUALS WITH ACTUAL OR POTENTIAL CONFLICTS WILL ABSTAIN FROM DISCUSSING OR VOTING ON ANY MATTERS RELATING TO THE CONFLICT. ALL PROCEEDINGS RELATING TO ACTUAL OR POTENTIAL CONFLICTS ARE NOTED IN THE MEETING MINUTES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: LOSS ON EXTINGUISHMENT OF DEBT -79,756. 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